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UNIVERSITY PREPARATORY ACADEMY PALM BEACH INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY PREPARATORY ACADEMY PALM BEACH INC (EIN 81-3361336)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-03-25
IRS object ID
202630849349301408
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-03-25T14:38:59-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN204946415PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HLB GRAVIER LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14000 PONCE DE LEON BLVD SUITE 610AddressLine1Txt
CityCORAL GABLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33146ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN813361336EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY PREPARATORY ACADEMY PALMBusinessNameLine1Txt
Business Name Line2BEACH INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNIVBusinessNameControlTxt
Phone5616701138PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12101 NORTH AUSTRALIAN AVENUEAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33407ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER PORTER-SMITHPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone5616701138PhoneNum
Signature2026-03-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLEONARDO D GRAVIERPreparerPersonNm
PTINP00368983PTIN
Phone3054463022PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJENNIFER PORTER-SMITHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12101 NORTH AUSTRALIAN AVENUEAddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33407ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,848,058GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PALMBEACH.UPAFLORIDA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE MISSION OF UNIVERSITY PREPARATORY ACADEMY PALM BEACH INC. IS TO PROVIDE STUDENTS WITH THE ACADEMIC, LEADERSHIP AND SOCIAL SKILLS THAT WILL ENABLE THEM TO ATTEND AND GRUADUATE FROM AN INSTITUTION OF HIGHER EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee38TotalEmployeeCnt
Total Volunteers192TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,483,380PYContributionsGrantsAmt
CY Contributions Grants$3,106,432CYContributionsGrantsAmt
PY Program Service Revenue$33,646PYProgramServiceRevenueAmt
CY Program Service Revenue$53,098CYProgramServiceRevenueAmt
PY Investment Income$164,820PYInvestmentIncomeAmt
CY Investment Income$69,212CYInvestmentIncomeAmt
PY Other Revenue$18,450PYOtherRevenueAmt
CY Other Revenue$619,316CYOtherRevenueAmt
PY Total Revenue$4,700,296PYTotalRevenueAmt
CY Total Revenue$3,848,058CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,780,303PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,532,663CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,000,412PYOtherExpensesAmt
CY Other Expenses$2,875,497CYOtherExpensesAmt
PY Total Expenses$3,780,715PYTotalExpensesAmt
CY Total Expenses$4,408,160CYTotalExpensesAmt
PY Revenues Less Expenses$919,581PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$560,102CYRevenuesLessExpensesAmt
Total Assets BOY$5,941,688TotalAssetsBOYAmt
Total Assets EOY$1,148,286TotalAssetsEOYAmt
Total Liabilities BOY$5,213,655TotalLiabilitiesBOYAmt
Total Liabilities EOY$980,355TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$728,033NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$167,931NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF UNIVERSITY PREPARATORY ACADEMY PALM BEACH INC. IS TO PROVIDE STUDENTS WITH THE ACADEMIC, LEADERSHIP AND SOCIAL SKILLS THAT WILL ENABLE THEM TO ATTEND AND GRADUATE FROM AN INSTITUTION OF HIGHER EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,794,365ExpenseAmt
Revenue$741,626RevenueAmt
DescTHE SCHOOL PROVIDES EDUCATION FOR CHILDREN FROM KINDERGARTENTHROUGH EIGHTH GRADE. FOR THE FISCAL YEAR ENDED JUNE 30, 2025, APPROXIMATELY 244 STUDENTS WERE ENROLLED.Desc
Total Program Service Expenses$3,794,365TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee38EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANA MARIA MARTINEZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3056692906PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16340 SUNSET DRIVEAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33143ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ANTHONY POLAZZI
DIRECTOR2.00Yes (X)$0$0$0
DARYLL COBB
DIRECTOR2.00Yes (X)$0$0$0
CASEY MOYE
DIRECTOR2.00Yes (X)$0$0$0
JENNIFER PORTER-SMITH
DIRECTOR, CHAIR EFFECTIVE 6/4/252.00Yes (X)$0$0$0Yes (X)
GEORGE GROEZINGER
DIR/PRES, CHAIR RESIGNED 6/4/252.00Yes (X)$0$0$0Yes (X)
DR MICHAEL HILL
PRINCIPAL40.00$146,495$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$146,495TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ADP TOTAL SOURCE
10200 SUNSET DRMIAMIFL33173EMPLOYEE LEASING$1,583,645
BUILDING HOPE AUSTRALIAN LLC
1776 EYE STREETWASHINGTONDC20006FACILITY LEASING$492,075
ACADEMICA BROWARD LLC
6340 SUNSET DRIVEMIAMIFL33143EDUCATION SERVICE PROVIDER$325,544
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$3,106,432GovernmentGrantsAmt
Total Contributions$3,106,432TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COMMUNITY SERVICES FEE611710$48,098$48,098
OPERATION OF PLANT FEE611710$5,000$5,000
FieldValueIRS element (for citing)
Total Program Service Revenue$53,098TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,212TotalRevenueColumnAmt
Related Or Exempt Func Income$69,212RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NONCASH ROU REMEASUREM611710$603,116$603,116
E-RATE REBATES611710$16,200$16,200
FieldValueIRS element (for citing)
Other Revenue Total$619,316OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,848,058TotalRevenueColumnAmt
Related Or Exempt Func Income$741,626RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,294,160TotalAmt
Program Services$935,741ProgramServicesAmt
Management And General$358,419ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,461TotalAmt
Program Services$6,461ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$232,042TotalAmt
Program Services$182,398ProgramServicesAmt
Management And General$49,644ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$115,899TotalAmt
Program Services$77,266ProgramServicesAmt
Management And General$38,633ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$256,935TotalAmt
Program Services$236,065ProgramServicesAmt
Management And General$20,870ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$20,133TotalAmt
Program Services$20,133ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$926,249TotalAmt
Program Services$926,249ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,597TotalAmt
Program Services$5,597ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$182,560TotalAmt
Program Services$182,181ProgramServicesAmt
Management And General$379ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$145,287TotalAmt
Program Services$145,287ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER PURCHASED SERVICE$183,008$181,885$1,123
ELECTRICITY$124,934$124,934
ADMINISTRATIVE OVERHEAD$121,486$121,486
CLEANING AND JANITORIAL$97,962$97,962

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$695,447TotalAmt
Program Services$672,206ProgramServicesAmt
Management And General$23,241ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,408,160TotalAmt
Program Services$3,794,365ProgramServicesAmt
Management And General$613,795ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$264,658BOYAmt
EOY$40,094EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$884,000BOYAmt
EOY$860,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$19,152BOYAmt
EOY$87,158EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$406,913LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$406,913LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$138,885BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,634,993BOYAmt
EOY$161,034EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,941,688BOYAmt
EOY$1,148,286EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$257,604BOYAmt
EOY$532,166EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$300,000BOYAmt
EOY$300,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,656,051BOYAmt
EOY$148,189EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,213,655BOYAmt
EOY$980,355EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$728,033BOYAmt
EOY$167,931EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$728,033BOYAmt
EOY$167,931EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,941,688BOYAmt
EOY$1,148,286EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$560,102ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$200,023OtherCostOrOtherBasisAmt
Depreciation$200,023DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$206,890OtherCostOrOtherBasisAmt
Depreciation$206,890DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM OTHER GOVERNMENT AGENCIESDesc
Book Value$161,034BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$161,034TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO DISTRICTDesc
Amt$148,189Amt
FieldValueIRS element (for citing)
Total Liability$148,189TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$3,848,058TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,848,058RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,848,058TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,408,160TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,408,160ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,408,160TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3A NON-DISCRIMINATORY STATEMENT IS INCLUDED IN REGISTRATION PACKETS, SCHOOL WEBSITES, EMPLOYEE HANDBOOKS, AND OTHER DISTRIBUTED MATERIALS. FURTHER, THE CHARTER SCHOOL CONTRACT WITH THE LOCAL SCHOOL DISTRICT INCLUDES A NON-DISCRIMINATORY STATEMENT. ADDITIONALLY, A PUBLIC NOTICE IS PUBLISHED EACH YEAR, FOR THE LUNCH PROGRAM ON LOCAL NEWSPAPERS AND TV STATIONS.
SCHEDULE E, PART I, LINE 4THE SCHOOL DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENTS.
SCHEDULE E, PART I, LINE 6THE SCHOOLS MAY RECEIVE SUPPORT FROM FEDERAL, STATE, AND COUNTY GRANTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3ACADEMICA BROWARD LLC, AN EDUCATIONAL SERVICE AND SUPPORT PROVIDER, PROVIDES PROFESSIONAL SERVICES AND RELATED SUPPORT TO PUBLIC CHARTER SCHOOLS, INCLUDING, BUT NOT LIMITED TO, ACADEMIC SUPPORT, FACILITY DEVELOPMENT AND COMPLIANCE, HUMAN RESOURCE AND PAYROLL COORDINATION, REGULATORY COMPLIANCE, LEGAL AND CORPORATE UPKEEP, BOOKKEEPING AND ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND VIRTUAL EDUCATION SERVICES.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION REVIEWS THE CONTENTS OF THE FORM 990 BEFORE SUBMITTING TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES THAT ALL OFFICERS AND/OR DIRECTORS DISCLOSE ANY ACTIVITY THAT MAY BE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15DURING THE DETERMINATION OF COMPENSATION OF OFFICERS OR KEY EMPLOYEES, THE ORGANIZATION REVIEWS THE OFFICER'S CONTRACT, BUDGET, AND PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 18THIS INFORMATION IS AVAILABLE TO THE PUBLIC VIA WWW.GUIDESTAR.ORG.
FORM 990, PART VI, SECTION C, LINE 19THIS INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24ELICENSES: PROGRAM SERVICE EXPENSES 83,607. MANAGEMENT AND GENERAL EXPENSES 13,081. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,688. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 95,733. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,733. WORKBOOKS & LICENSES: PROGRAM SERVICE EXPENSES 71,991. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,991. PUBLIC UTILITY SERVICE: PROGRAM SERVICE EXPENSES 70,099. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,099. SECURITY SERVICES: PROGRAM SERVICE EXPENSES 64,988. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,988. SUPPLIES: PROGRAM SERVICE EXPENSES 54,751. MANAGEMENT AND GENERAL EXPENSES 7,712. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,463. CONTRACTED BUS SERVICES: PROGRAM SERVICE EXPENSES 39,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,945. AFTERCARE: PROGRAM SERVICE EXPENSES 33,371. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,371. PROFESSIONAL DEVELOPMENTS: PROGRAM SERVICE EXPENSES 31,738. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,738. COMPUTER HARDWARE UNDER DMSH ELECTION: PROGRAM SERVICE EXPENSES 28,860. MANAGEMENT AND GENERAL EXPENSES 1,726. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,586. AUDIOVISUALMATERIALS: PROGRAM SERVICE EXPENSES 23,986. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,986. TEXTBOOK ADOPTION (MULTI-YEAR): PROGRAM SERVICE EXPENSES 16,160. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,160. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 16,037. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,037. FURNITURE, FIXTURES & EQUIPMENT UNDER DMSH ELECTION: PROGRAM SERVICE EXPENSES 14,502. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,502. FUNDRAISING EXPENSE: PROGRAM SERVICE EXPENSES 13,637. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,637. DUES & FEES: PROGRAM SERVICE EXPENSES 12,801. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,801. EQUIPMENT UNDER DMSH ELECTION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 722.
FORM 990, PART XII, LINE 2CTHE ORGANIZATION HAS NOT CHANGED ITS OVERSHIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTIONUNIVERSITY PREPARATORY ACADEMY PALM BEACH, INC. 2101 NORTH AUSTRALIAN AVENUE WEST PALM BEACH, FL 33407 EMPLOYER IDENTIFICATION NUMBER: 81-3361336 FOR THE YEAR ENDING JUNE 30TH, 2025 UNIVERSITY PREPARATORY ACADEMY PALM BEACH, INC. IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
SECTION 1.263(A)-3(N) ELECTIONUNIVERSITY PREPARATORY ACADEMY PALM BEACH, INC. 2101 NORTH AUSTRALIAN AVENUE WEST PALM BEACH, FL 33407 EMPLOYER IDENTIFICATION NUMBER: 81-3361336 FOR THE YEAR ENDING JUNE 30TH, 2025 UNIVERSITY PREPARATORY ACADEMY PALM BEACH, INC. IS ELECTING TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER REG. SEC. 1.263(A)-3(N).

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